§ 3651. General rule
Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.
General rule
32 V.S.A. ch. 123, § 3651, under Chapter 123: How, Where, and to Whom Property Is Taxed.
32 V.S.A. ch. 123, § 3651